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All Journal Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Research Horizon
Arum, Fitri Atur
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Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Juridical Review of the Motor Vehicle Tax Sunset Policy and Impact on Taxpayers Arum, Fitri Atur
Research Horizon Vol. 4 No. 2 (2024): Research Horizon - April 2024
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.2.2024.248

Abstract

The impact of regional autonomy is very large, one of the impacts of each region from the decentralization policy is the financial condition of the region. Regional fiscal capacity has experienced significant changes. Where previously the local government was very dependent on the central government in terms of financial management. The spirit of decentralization does bring better social change. On the other hand, currently local governments are required to be able to find ways or alternative financing to finance their government expenditures. Sunset Policy on motor vehicle tax is one of the policies to improve local finance. This research has the aim of photographing the Sunset Policy or reduction of motor vehicle tax. The purpose of the provincial government issuing the policy intends that the springs of revenue or tax revenue continue to be hoisted up. This research uses descriptive qualitative methods, data collection is done through observation, interviews and documentation. The conclusion of this research is that the Sunset Policy is quite good in raising funds but there are other things that arise from this policy, namely not fulfilling the principle of justice for taxpayers.
Lembaga Pemberdayaan Masyarakat Desa (LPMD) Dalam Penerimaan Bantuan Desa Arum, Fitri Atur
Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Vol. 2 No. 1 (2022): Staatsrecht Jurnal Hukum Kenegaraan dan Politik Islam
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/staatsrecht.v2i1.2781

Abstract

Abstract: The Village Community Empowerment Institution (LPMD) is one of the Village community institutions as partners of the Village Government as stated in the Bantul Regency Regional Regulation No. 4 of 2009 concerning Village Community Institutions. In the Regional Regulation of Bantul Regency No. 4 of 2009 concerning Village Community Institutions in Article 7 paragraph (1). Based on the description above, the writer chose the title "Village Community Empowerment Institution (LPMD) in Receiving Village Assistance in Poncosari Village, Srandakan District, Bantul Regency". The research method used in this research is descriptive research method. Data collection techniques with field studies and interviews. The types of data are primary data and secondary data. While the data analysis using descriptive qualitative analysis. From the results of data analysis, it can be concluded that the LPMD of Poncosari Village, Srandakan District, Bantul Regency shows several aspects of empowerment, namely: (1) awareness carried out by the Poncosari Village LPMD to the Poncosari Village community but not yet optimal, (2) capacity building carried out by the Poncosari Village LPMD to the community. Poncosari Village community but not maximized, (3) Poncosari Village community empowerment which is constrained by internal and external factors. The obstacles experienced by LPMD are natural and non-natural obstacles as well as efforts to overcome those carried out by the Poncosari Village LPMD through legal substance, legal structure and legal culture of the Poncosari Village community.Keywords: Village, Community Institution, Empowerment                                                                                                                 Abstrak: Lembaga Pemberdayaan Masyarakat Desa (LPMD) merupakan salah satu dari lembaga kemasyarakatan Desa sebagai mitra Pemerintah Desa seperti yang tertera pada Peraturan Daerah Kabupaten Bantul No. 4 Tahun 2009 tentang Lembaga Kemasyarakatan Desa.  Pada Peraturan Daerah Kabupaten Bantul No. 4 Tahun 2009 tentang Lembaga Kemasyarakatan Desa pada Pasal 7 ayat (1). Berdasarkan uraian diatas penulis memilih judul “Lembaga Pemberdayaan Masyarakat Desa (LPMD) Dalam Penerimaan Bantuan Desa di Desa Poncosari Kecamatan Srandakan Kabupaten Bantul” dengan rumusan permasalahan: Lembaga Pemberdayaan Masyarakat Desa Dalam Penerimaan Bantuan Desa di Desa Poncosari Kecamatan Srandakan Kabupaten Bantul serta hambatan dan upaya mengatasi dari Lembaga Pemberdayaan Masyarakat Desa (LPMD) Dalam Penerimaan Bantuan Desa di Desa Poncosari Kecamatan Srandakan Kabupaten Bantul. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Teknik pengumpulan data dengan studi lapangan dan wawancara. Jenis data yaitu data primer dan data sekunder. Sedang analisis datanya dengan menggunakan analisis deskriptif kualitatif. Dari hasil analisis data dapat disimpulkan, bahwa LPMD Desa Poncosari Kecamatan Srandakan Kabupaten Bantul memperlihatkan beberapa aspek pemberdayaan yakni: (1) penyadaran yang dilakukan oleh LPMD Desa Poncosari kepada masyarakat Desa Poncosari namun belum optimal, (2) pengkapasitasan yang dilakukan oleh LPMD Desa Poncosari kepada masyarakat Desa Poncosari tetapi belum maksimal, (3) pemberdayaan masyarakat Desa Poncosari yang terkendala faktor internal dan eksternal. Hambatan yang dialami oleh LPMD merupakan hambatan secara alamiah maupun non alamiah serta upaya mengatasi yang dilakukan oleh LPMD Desa Poncosari melalui substansi hukum, struktur hukum maupun budaya hukum dari masyarakat Desa Poncosari.Kata Kunci: Desa, Lembaga Kemasyarakatan, Pemberdayaan
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